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SECURITY DATA, INC. v. COUNTY OF CONTRA COSTA

Docket No. 49978.

145 Cal.App.3d 108 (1983)

193 Cal. Rptr. 121

SECURITY DATA, INC., Plaintiff and Respondent, v. COUNTY OF CONTRA COSTA et al., Defendants and Appellants.

Court of Appeals of California, First District, Division Four.

July 20, 1983.

Attorney(s) appearing for the Case

COUNSEL

John B. Clausen, County Counsel, and Dennis C. Graves, Deputy County Counsel, for Defendants and Appellants.

Irving J. Kornfield for Plaintiff and Respondent.

Kenneth A. Ehrman and Ehrman, Flavin & Morris as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

RATTIGAN, J.

The County of Contra Costa (County) and the City of Walnut Creek (City) appeal from a judgment refunding certain property taxes to plaintiff and respondent Security Data, Inc. (plaintiff).

Background

Plaintiff is a subsidiary of Security National Bank, a national banking association (hereinafter identified by name or as the bank). At pertinent...

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